Creative Computing sells a tablet computer called the Protab. The $$780$ sales price of a Protab Package includes the following:

One Protab computer.

A $6-$month limited warranty. This warranty guarantees that Creative will cover any costs that arise due to repairs or replacements

associated with defective products for up to six months.

A coupon to purchase a Creative Probook e$-$book reader for $$450,$ a price that represents a $40\%$ discount from the regular Probook

price of $$750.$ It is expected that $20\%$ of the discount coupons will be utilized.

A coupon to purchase a one$-$year extended warranty for $$65.$ Customers can buy the extended warranty for $$110$ at other times if

they do not use the $$65$ coupon. Creative estimates that $30\%$ of customers will purchase an extended warranty.

Creative does not sell the Protab without the limited warranty, option to purchase a Probook, and the option to purchase an

extended warranty, but estimates that if it did so$,$ a Protab alone would sell for $$760.$

Required:

& $2.$ Indicate below whether each item is a separate performance obligation and allocate the transaction price of $95,000$ Protab

Packages to the separate performance obligations in the contract.

Prepare a journal entry to record sales of $95,000$ Protab Packages.